产品管理的财务分析.pptxVIP

市场分析和预测

MarketingAnalysisForecasting教师：黎文时间：2010.09电子邮件：联系电话：

FinancialAnalysis

For

ProductManagement

产品管理的财务分析

Howaresalesdefined?Inwhatcategoriesorclassificationscanthesalesdatabeplaced?Inwhatunitscansalesbeanalyzed?Whataretheappropriatestandardsagainstwhichthesalescanbecompared?QuestionsforSalesAnalysis

ComponentsofSalesAnalysisInformationSalesmaybedefinedintheseterms,AreasOrganizationalunitsOrdersizesCustomersProductsUnitsCurrentPredeterminedHistoricalAverageMarketshareMethodsofsaleTermsofsaleTypesofsellingstrategyTimeperiodmeasuredintheseunits,andcomparedorappraisedaccordingtothesestandards.classifiedintothesecategories,DollarsPercentageoftotalCashReceiptsShipmentsOrdersSalesExplanationofframework:Markets

SalesAnalysisExample

TypicalIncomeStatement

“Financial”or“custodialPerformancebasedContributionbasedAlternativeAccountingSystems

CostClassification

ClassifyingCosts:FixedversusVariableIndirectDirectProgrammedStandbyFixedVariable

ContributionMarginStatement

Break-EvenAnalysisTable

ExampleofVarianceAnalysis:

ProductAlphaItemPlannedActualVarianceRevenuesSales(lbs)Priceperlb.($)RevenuesTotalmarket(lbs.)ShareofmarketCostsVariablecostperlb.($)ContributionPerlb.($)Total($)20,000,0000.50$10,000,00040,000,00050%.30.204,000,00022,000,000.4773$10,500,00050,000,00044%.30.17733,900,0002,000,0000.227$500,00010,000,000(6%)---.0227(100,000)

SelectingprojectsbasedonanacceptancecriterionGeneratinginvestmentproposalsEvaluatingthecashflowsEstimatingcashflowsfortheproposalsContinuallyreevaluatingtheprojectsaftertheiracceptanceStepsinCapitalBudgeting

01Averagerateofreturns02Payback03Internalrateofreturn04Presentvalue05EconomicvalueaddedMethodsforEvaluatingCashFlow